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PeerBasis
Compensation Comparability Determination

Perpetuo Films

Executive Director / CEO

EIN 873913781
VA · NTEE A31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angela Gentile, Executive Director / CEO ($1,319) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Angela Gentile — reported title “TREASURER/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$290 total compensation of comparable organizations → $107,950 $1,319
$71310th
$3,85425th
$15,447Median
$30,04975th
$56,22290th
$1,319This org · 17th
p10$713
p25$3,854
p50$15,447
p75$30,049
p90$56,222
$1,319

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to VA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
University Of North Carolina School Of NC$11,604 President $53,047 $55,139 2024
New Sounds Music Incorporated PA$11,957 Executive Director $7,855 $7,880 2024
City Dance Inc TX$10,992 Director $5,000 $5,032 2024
National Purple Heart Honor NY$10,379 Executive Di $60,000 $54,542 2024
Elc Development WA$10,000 Chief Executive Officer $18,421 $16,591 2024
Athenaeum Theatre Productions IL$9,339 General Mgr $60,974 $58,748 2025
Friends Of Danada IL$14,084 Executive Di $112,040 $107,950 2025
1615 The Gc Media Project CO$8,925 President $15,000 $14,469 2024
Denton Maker Center TX$14,791 Secretary $288 $290 2024
Afton Historical Society Press MN$14,792 Bookeeper $2,500 $2,485 2024
Dunya Inc MA$8,381 President $855 $796 2023
Dream Out Loud Productions CA$15,043 President $20,000 $17,886 2023
Busy Brains Childrens Museum IL$8,287 Executive Director $4,736 $4,684 2024
Citizens For The Arts In Pennsylvania PA$8,252 Executive Director (Until 11/2023) $26,833 $26,918 2024
Arts Unity Movement CA$8,248 Chairman $19,408 $16,424 2025
Menlowe Ballet CA$16,800 Artistic Director $599 $520 2024
Coatesville Cultural Society Inc PA$17,419 President $30,994 $31,093 2024
Secret Land Arp CA$17,500 Executive Director $4,000 $3,577 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to VA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted17th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Angela Gentile) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 18 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,319 is reasonable (approximately the 17th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.